The introduction of IAS/IFRS paradigm into European Community has deeply innovated the discipline of financial statements in Italy, proposing a debate on the conceptual frameworks and the purposes underlying the financial statements. This work explain the evolutionary path taken by the accounting discipline in Italy and possible lines of development, systematic giving to the newly introduced arrangements. In particular, this paper focuses on some aspects of “substance” of IAS / IFRS paradigm: the role of “true and fair view”, the general principles of the financial statements, the criteria for evaluation of accounting items of considerable interest to identify the purpose of the financial statements. This analysis is undertaken in the belief that the task of the researcher in this phase can take on two grounds: first, make an important contribution to the practice, by identifying and discussing the conceptual fabric that underlies the individual provisions, in order to explain full meaning and differences with the model mold statutory hitherto in use, and second, single out a possible evolutionary path of the accounting organization Italian, from the perspective of convergence between International Accounting Standards and Financial Accounting Standards currently in force in the United States. In this perspective, the book lends itself to being used not only by editors and interpreters from the budget and by scholars in the discipline, even as a conceptual introduction to university courses and specialized training.
I PRINCIPI DI REDAZIONE DEL BILANCIO DI ESERCIZIO NEL PARADIGMA IAS/IFRS
LACCHINI, Marco;TREQUATTRINI, Raffaele
2007-01-01
Abstract
The introduction of IAS/IFRS paradigm into European Community has deeply innovated the discipline of financial statements in Italy, proposing a debate on the conceptual frameworks and the purposes underlying the financial statements. This work explain the evolutionary path taken by the accounting discipline in Italy and possible lines of development, systematic giving to the newly introduced arrangements. In particular, this paper focuses on some aspects of “substance” of IAS / IFRS paradigm: the role of “true and fair view”, the general principles of the financial statements, the criteria for evaluation of accounting items of considerable interest to identify the purpose of the financial statements. This analysis is undertaken in the belief that the task of the researcher in this phase can take on two grounds: first, make an important contribution to the practice, by identifying and discussing the conceptual fabric that underlies the individual provisions, in order to explain full meaning and differences with the model mold statutory hitherto in use, and second, single out a possible evolutionary path of the accounting organization Italian, from the perspective of convergence between International Accounting Standards and Financial Accounting Standards currently in force in the United States. In this perspective, the book lends itself to being used not only by editors and interpreters from the budget and by scholars in the discipline, even as a conceptual introduction to university courses and specialized training.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
